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When someone goes about : (1) Trailer park estate planning, (2) incorrectly interpreting the I.R.C., Treasury Regulations, or Congressional intent, (3) not being in agreement with a Professor, or (4) simply acting like a complete moron.

When used, this term is usually accompanied by a 2 step hand signal: Step 1 - Bring both thumbs together and point the pointer fingers up in the air to create a "W," Step 2 - Do a 180 degree flip of your hands to create an "M."
The inadvertent exposure to general powers of appointment being includible in one's gross estate under Treas. Reg. 20.2041-1(c)(i) is completely wrong minded.
by NothingElse99 October 05, 2010
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